Calculate your quarterly estimated tax payments as a self-employed worker in West Virginia. Includes self-employment tax (15.3%), federal income tax, and West Virginia state income tax. 2026 tax year.
Last updated: April 2026 · Data: IRS, BLS, state sources
Estimates based on 2025 tax year (2026 filing) brackets. Consult a tax professional for your specific situation.
West Virginia has a progressive income tax with rates up to 6.5%, being reduced over time. Self-employed West Virginians pay federal SE tax plus WV income tax. West Virginia's rates are declining as part of ongoing tax reform legislation.
| Tax Component | Rate / Detail |
|---|---|
| Self-Employment (SE) Tax | 15.3% on 92.35% of net profit |
| Social Security portion | 12.4% (on first $176,100 of net earnings) |
| Medicare portion | 2.9% (no income cap) |
| SE Tax Deduction | Deduct half SE tax from gross income |
| Federal Standard Deduction (Single) | $15,000 (2025 tax year) |
| West Virginia State Income Tax | Progressive 3.0%–6.50% |
| Quarterly Due Dates | West Virginia quarterly estimated taxes are due April 15, June 16, September 15, and January 15. Required if annual state tax owed exceeds $600. |
| Example: $60K Net Profit (Single) | ~$3,912/quarter estimated |
You must pay quarterly estimated taxes if you expect to owe at least $1,000 in federal tax for the year (after withholding and credits). This includes: freelancers, independent contractors, sole proprietors, LLC members, partners, and S-corp shareholders who take distributions. Employees with a side business earning $400+ in net SE income should also pay quarterly on that income.
West Virginia quarterly estimated taxes are due April 15, June 16, September 15, and January 15. Required if annual state tax owed exceeds $600.
The SE tax rate is 15.3% - 12.4% Social Security plus 2.9% Medicare. It's calculated on 92.35% of your net self-employment income (the 7.65% reduction accounts for the employer-side deduction). For income above $176,100, only the 2.9% Medicare rate applies (no Social Security cap). An additional 0.9% Medicare surtax applies above $200,000 (single) or $250,000 (MFJ).
To avoid the IRS underpayment penalty (currently 8% APR), pay whichever is less: (1) 90% of your current year tax, or (2) 100% of last year's tax (110% if last year AGI was over $150,000). Paying last year's tax amount is the "safe harbor" method - simple and reliable. Most self-employed workers set aside 25-30% of each payment received and pay quarterly.
Federal quarterly taxes: Pay online at IRS.gov/payments (IRS Direct Pay, credit/debit card, or EFTPS). You can also mail Form 1040-ES with a check. West Virginia state quarterly taxes: Pay through West Virginia's Department of Revenue website. Set up EFTPS for federal payments - it's free and tracks your payment history.